"Short term" and "long term" are technical expressions and depend upon how long the asset has been owned before disposal and whether it is amortisable (buildings, plant etc.) or non-amortisable (land and goodwill etc.).
Source: wiktionary
Amortisable
Synonyms for "amortisable"
Ranked by relevance and common usage.
Sample sentences
4 total sentences available.
The form of the loan gave rise to some debate: should it be amortisable (bonds) or perpetual (rentes)? And if amortisable, should the French government sweeten the issue(s) by making it a lottery loan and drawing for premiums as well as amortisation?
Source: wiktionary
Among the advantages of the scenographic approach is the fact that the results are eminently amortisable with all the consequences that this entails for the future of the environment.
Source: wiktionary
Other intangible assets are generally not amortisable.
Source: wiktionary